Taxation of Cross-Border Portfolio Investment Mutual Funds and Possible Tax Distortions
Title | Taxation of Cross-Border Portfolio Investment Mutual Funds and Possible Tax Distortions PDF eBook |
Author | OECD |
Publisher | OECD Publishing |
Total Pages | 176 |
Release | 1999-05-04 |
Genre | |
ISBN | 9264172882 |
This book analyses the taxation of cross-border portfolio investments by means of collective investment institutions. Possible tax distortions specific to the area of collective investment institutions are identified for a representative group of OECD countries.
Taxation of Cross-border Portfolio Investment
Title | Taxation of Cross-border Portfolio Investment PDF eBook |
Author | |
Publisher | Org. for Economic Cooperation & Development |
Total Pages | 184 |
Release | 1999 |
Genre | Business & Economics |
ISBN |
The past decade has witnessed a significant increase in cross-border capital flows and a pronounced shift in their composition towards portfolio investment, with much of the capital under management by mutual funds or "collective investment institution
UCITS and Taxation
Title | UCITS and Taxation PDF eBook |
Author | Raymond Adema |
Publisher | Kluwer Law International B.V. |
Total Pages | 578 |
Release | 2009-01-01 |
Genre | Law |
ISBN | 9041128395 |
This book examines the taxation of Undertakings for the Collective Investment in Transferable Securities (UCITS) in Austria, Germany, the Netherlands, and the United Kingdom. It analyses the tax consequences of the cross-border trade in units of UCITS for unitholders residing in the countries examined. It also features recommendations to remove the tax advantages and disadvantages that occur in cross-border trading.
Taxation of Investment Funds in the European Union
Title | Taxation of Investment Funds in the European Union PDF eBook |
Author | Tomi Viitala |
Publisher | IBFD |
Total Pages | 427 |
Release | 2005 |
Genre | Capital gains tax |
ISBN | 9076078750 |
The book analyses the taxation of investment funds and their investors from the standpoint of domestic tax laws, tax treaties and EC law. It also provides a comprehensive understanding of the tax issues arising in the cross-border transactions of investment funds and private fund investors in the European Union. The viewpoints of the source state of income, residence state of the investment fund as well as the residence state of the investor are all considered. The book takes a comparative approach by covering five EU Member States (the United Kingdom, Germany, France, Luxembourg and Finland). On the basis of the examination at the Member State level, the present tax rules and practices are tested against the fundamental freedoms of the EC Treaty. The conclusion is that there are still various tax measures that are likely to be in conflict with EC law. The book also discusses possibilities of adopting targeted measures of positive integration at the level of the European Union with a view to enhancing the objective of the single investment fund market.
Taxing the Financial Sector
Title | Taxing the Financial Sector PDF eBook |
Author | Mr.Howell H. Zee |
Publisher | International Monetary Fund |
Total Pages | 100 |
Release | 2004-04-16 |
Genre | Business & Economics |
ISBN | 1589063163 |
One of the most complex issues in tax policy today is the treatment of the institutions, products, and services that make up the financial sector. It can be harder to ascertain income, expenses, and profits for financial firms than for firms selling goods and services, and it is easier for individuals and firms to manipulate financial transactions so as to exploit tax loopholes. This volume explores the challenges faced by tax policymakers and identifies modern best practices in several areas: banks, insurance companies, securities companies, investment funds, pension funds, and derivatives.
OECD Tax Policy Studies Corporate Tax Incentives for Foreign Direct Investment
Title | OECD Tax Policy Studies Corporate Tax Incentives for Foreign Direct Investment PDF eBook |
Author | OECD |
Publisher | OECD Publishing |
Total Pages | 122 |
Release | 2001-08-20 |
Genre | |
ISBN | 9264188401 |
This report considers various corporate tax measures to encourage FDI and a range of issues relevant to assessing their use.
Taxing Portfolio Income in Global Financial Markets
Title | Taxing Portfolio Income in Global Financial Markets PDF eBook |
Author | Doron Herman |
Publisher | IBFD |
Total Pages | 503 |
Release | 2002 |
Genre | Double taxation |
ISBN | 9076078440 |